企业所得税

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

A new corporate tax law was introduced at the National People's Congress today, paving the way for the equalisation of the corporate tax rates paid by overseas and local companies to be levied at 25%, with Chinese companies currently being taxed up to 33%, in comparison with their foreign counterparts paying as little as 15% in corporate tax.

摘 要：中国宣布将统一内外资企业所得税税率，这意味着适用于外资企业长达近30年的税收优惠政策即将结束。长期以来，中国政府通过实行税收优惠政策来吸引外资，而新税法的颁布将为内外资企业创建一个公平竞争的环境。新的《企业所得税法》将于2008年1月1日起生效。

Equalization of corporate and personal income tax may be another step in the years to come.

在今后几年中，第二步将是企业所得税及个人所得税的均衡化。

Regular corporate income tax returns, personal income tax, business tax; responsible for the declaration of local statistics.

定期申报企业所得税、个人所得税、营业税等；负责申报地方统计报表。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中，证券交易印花税由于政策变化同比下降86.2%，关税同比下降23.9%，国内增值税同比下降2.4%，营业税同比下降1.5%，企业所得税同比下降16.7%，个人所得税同比下降0.3%，国内消费税同比增长38.5%（剔除成品油税费改革不可比因素后实际增长3.3%）。

Based on above research, we construct a growth model with value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文在第5章构造了同时包含个人所得税、增值税和企业所得税三种税的经济增长模型。

Based on above research, we construct a dynamic input-output model with value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文构造了同时包含个人所得税、增值税和企业所得税三种税的动态投入产出模型。

If such enterprise reinvests in enterprise with exportable products or advanced technological enterprise, and the reinvested enterprise, within three years from the year beginning to operate, reaches the standard of export enterprise or remains advanced technological enterprise, the amount of reinvestment and income tax paid shall be refunded.

其中再投资于产品出口企业或先进技术企业，自开始生产经营起，三年内达到产品出口企业标准或继续被认定为先进技术企业的，全部退还再投资部分已缴纳的企业所得税税款。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。